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随着我国社会主义市场经济的发展和改革、开放的不断深入,以“利改税”为基础建立起来的我国税收制度和相应的财政管理体制渐变成阻碍经济发展和社会稳定的桎梏,到了非改不可的境地,其表现是: —税负不公平,企业税负水平不公正、不合理,企业之间税率不同、税负有别,国营企业税负重于私营企业,私营企业税负重于“三资”企业,内资企业税负重于外资企业,税收歧视阻碍企业之间平等竞争,与市场经济中优胜劣汰法则和市场经济规律相悖。
With the development, reform and opening up of the socialist market economy in our country, the tax system and the corresponding fiscal management system set up on the basis of “tax reform” have gradually changed into obstructing the economic development and social stability. Non-changeable situation, its performance is: - tax unfairness, corporate tax burden level is not fair, irrational tax rates between enterprises, the tax burden, state-owned enterprise tax burden on private enterprises, private enterprises tax burden Emphasizing that “foreign-funded” enterprises have a heavy tax burden on foreign-funded enterprises, tax discrimination hinders equal competition among enterprises, contrary to the law of survival of the fittest and the law of market economy in the market economy.